The stockholders' equity section is usually divided into what three parts?

a) Preferred stock, common stock, treasury stock
b) Preferred stock, common stock, retained earnings
c) Capital stock, additional paid-in capital, retained earnings
d) Capital stock, appropriated retained earnings, unappropriated retained earnings

As a result of a thorough physical inventory, waterway company determined that it had inventory worth $320200 at december 31, 2020. this count did not take into consideration the following facts: walker consignment currently has goods worth $47400 on its sales floor that belong to waterway but are being sold on consignment by walker. the selling price of these goods is $75900. waterway purchased $21900 of goods that were shipped on december 27, fob destination, that will be received by waterway on january 3. determine the correct amount of inventory that waterway should report.